XML 53 R40.htm IDEA: XBRL DOCUMENT
v3.22.0.1

EMPLOYEE RELATED LIABILITIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Postretirement Medicare Plan [Member] |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Net Periodic Benefit Cost | The components of the net periodic benefit cost and other amounts recognized in other comprehensive income for post-retirement medical plan expense are as follows as of December 31, 2021, 2020 and 2019:
Details |  | 2021 |  |  | 2020 |  |  | 2019 |
Net periodic benefit cost: |  |  |  |  |  |  |  |  |
Service cost |  | $ | 5 |  |  | $ | 6 |  |  | $ | 7 |
Interest cost |  |  | 52 |  |  |  | 57 |  |  |  | 72 |
Amortization of prior service costs |  |  | -- |  |  |  | -- |  |  |  | -- |
Amortization of net loss (gain) |  |  | (179 | ) |  |  | (241 | ) |  |  | (298 | )
Total net periodic benefit cost |  | $ | (122 | ) |  | $ | (178 | ) |  | $ | (219 | )
Other changes in plan assets and benefits obligations recognized in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost for the period |  | $ | -- |  |  | $ | -- |  |  | $ | -- |
Net loss (gain) for the period |  |  | (23 | ) |  |  | 146 |  |  |  | (1 | )
Amortization of prior service costs |  |  | -- |  |  |  | -- |  |  |  | -- |
Amortization of net gain (loss) |  |  | 179 |  |  |  | 241 |  |  |  | 298 |
Total recognized in other comprehensive income (loss) |  | $ | 156 |  |  | $ | 387 |  |  | $ | 297 |
Total recognized in net periodic benefit cost and other comprehensive income (loss) |  | $ | 34 |  |  | $ | 209 |  |  | $ | 78 |
Weighted average assumptions used: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 2.80 | % |  |  | 3.40 | % |  |  | 4.50 | %
Expected return on plan assets |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Rate of compensation increases |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Assumed health care cost trend rates: |  |  |  |  |  |  |  |  |  |  |  |
Health care cost trend rate assumed for current year (pre-65/post-65 Medicare Advantage) |  |  | 6.00%/6.50 | % |  |  | 6.20%/(5.00) | % |  |  | 6.90%/13.10 | %
Health care cost trend rate assumed for current year (pre-65/post-65 Non-Medicare Advantage) |  |  | 6.00%/6.50 | % |  |  | 6.20%/6.10 | % |  |  | 6.90%/7.90 | %
Ultimate rate (pre-65/post-65) |  |  | 4.50%/4.50 | % |  |  | 4.50%/4.50 | % |  |  | 4.50%/4.50 | %
Year the ultimate rate is reached (pre-65/post-65) |  |  | 2029/2029 |  |  |  | 2029/2029 |  |  |  | 2029/2029 |
Measurement date |  | December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Schedule of changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status | The components of the change in benefit obligation, change in plan assets and funded status for post-retirement medical plan are as follows as of years ended December 31, 2021, 2020 and 2019:
Details |  | 2021 |  |  | 2020 |  |  | 2019 |
Change in medical plan related benefit obligation: |  |  |  |  |  |  |  |  |
Medical plan related benefit obligation at beginning of period |  | $ | 1,882 |  |  | $ | 1,689 |  |  | $ | 1,628 |
Service cost |  |  | 5 |  |  |  | 6 |  |  |  | 7 |
Interest cost |  |  | 52 |  |  |  | 57 |  |  |  | 72 |
Benefits paid |  |  | (4 | ) |  |  | (16 | ) |  |  | (17 | )
Change in medical plan provisions |  |  | -- |  |  |  | -- |  |  |  | -- |
Actuarial loss (gain) |  |  | (23 | ) |  |  | 146 |  |  |  | (1 | )
Benefit medical plan related obligation end of period |  | $ | 1,912 |  |  | $ | 1,882 |  |  | $ | 1,689 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period |  | $ | -- |  |  | $ | -- |  |  | $ | -- |
Employer contribution |  |  | 4 |  |  |  | 16 |  |  |  | 16 |
Benefits paid |  |  | (4 | ) |  |  | (16 | ) |  |  | (16 | )
Fair value of plan assets at end of period |  | $ | -- |  |  | $ | -- |  |  | $ | -- |
Medical plan related net funding |  | $ | (1,912 | ) |  | $ | (1,882 | ) |  | $ | (1,689 | )
As of December 31, 2021, 2020 and 2019:
Details |  | 2021 |  |  | 2020 |  |  | 2019 |
Amounts recognized in statement of financial position: |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  | $ | (48 | ) |  | $ | (62 | ) |  | $ | (50 | )
Non-current liabilities |  |  | (1,864 | ) |  |  | (1,820 | ) |  |  | (1,639 | )
Net amount recognized |  | $ | (1,912 | ) |  | $ | (1,882 | ) |  | $ | (1,689 | )
Weighted average assumptions used: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.00 | % |  |  | 2.80 | % |  |  | 3.40 | %
Rate of compensation increases |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Assumed health care cost trend rates: |  |  |  |  |  |  |  |  |  |  |  |
Health care cost trend rate assumed for next year (pre-65/post-65 Medicare Advantage) |  |  | 5.80%/8.50 | % |  |  | 6.00%/6.50 | % |  |  | 6.20%/(5.00) | %
Health care cost trend rate assumed for next year (pre-65/post-65 Non-Medicare Advantage) |  |  | 5.80%/6.20 | % |  |  | 6.00%/6.50 | % |  |  | 6.20%/6.10 | %
Ultimate rate (pre-65/post-65 Medicare Advantage) |  |  | 4.40%/4.50 | % |  |  | 4.50%/4.50 | % |  |  | 4.50%/4.50 | %
Ultimate rate (pre-65/post-65 Non-Medicare Advantage) |  |  | 4.40%/4.40 | % |  |  | 4.50%/4.50 | % |  |  | 4.50%/4.50 | %
Year the ultimate rate is reached (pre-65/ post-65) |  |  | 2031/2031 |  |  |  | 2029/2029 |  |  |  | 2029/2029 |
Schedule of Future Benefit Payments | The following benefit payments are expected to be paid in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter:
Fiscal Year |  | Other Benefits |
2022 |  | $ | 48 |
2023 |  |  | 55 |
2024 |  |  | 65 |
2025 |  |  | 71 |
2026 |  |  | 74 |
2027-2031 |  | $ | 439 |
Pension Plan [Member] |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Net Periodic Benefit Cost | The components of the change in benefit obligation, the change in plan assets and funded status for TSNB’s pension plan for the years ended December 31, 2021, 2020 and 2019 are as follows:
Details |  | 2021 |  |  | 2020 |  |  | 2019 |
Net periodic benefit cost: |  |  |  |  |  |  |  |  |
Interest cost |  | $ | 575 |  |  | $ | 687 |  |  | $ | 817 |
Expected return on plan assets |  |  | (788 | ) |  |  | (909 | ) |  |  | (930 | )
Expected administrative expenses |  |  | 100 |  |  |  | 100 |  |  |  | 100 |
Amortization of prior service costs |  |  | 3 |  |  |  | 3 |  |  |  | 3 |
Amortization of net loss (gain) |  |  | 27 |  |  |  | 27 |  |  |  | -- |
Total net periodic benefit cost |  | $ | (83 | ) |  | $ | (92 | ) |  | $ | (10 | )
Other changes in plan assets and benefits obligations recognized in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost for the period |  | $ | -- |  |  | $ | -- |  |  | $ | -- |
Net loss (gain) for the period |  |  | (1,038 | ) |  |  | 149 |  |  |  | 1,158 |
Amortization of prior service costs |  |  | (3 | ) |  |  | (3 | ) |  |  | (3 | )
Amortization of net gain (loss) |  |  | (27 | ) |  |  | (27 | ) |  |  | -- |
Total recognized in other comprehensive income (loss) |  | $ | (1,068 | ) |  | $ | 119 |  |  | $ | 1,155 |
Total recognized in net periodic benefit cost and other comprehensive income (loss) |  | $ | (1,151 | ) |  | $ | 27 |  |  | $ | 1,145 |
Weighted average assumptions used: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 2.50 | % |  |  | 3.20 | % |  |  | 4.40 | %
Expected return on plan assets |  |  | 3.10 | % |  |  | 3.80 | % |  |  | 4.20 | %
Rate of compensation increases |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Schedule of changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status | The components of the change in benefit obligation, change in plan assets and funded status for TSNB’s pension plan for the years ended December 31, 2021, 2020 and 2019 are as follows:
Details |  | 2021 |  |  | 2020 |  |  | 2019 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period |  | $ | 23,467 |  |  | $ | 21,908 |  |  | $ | 18,979 |
Interest cost |  |  | 575 |  |  |  | 687 |  |  |  | 817 |
Benefits paid |  |  | (778 | ) |  |  | (736 | ) |  |  | (688 | )
Change in plan provisions |  |  | -- |  |  |  | -- |  |  |  | -- |
Actuarial loss (gain) |  |  | (1,183 | ) |  |  | 1,608 |  |  |  | 2,800 |
Benefit obligation end of period |  | $ | 22,081 |  |  | $ | 23,467 |  |  | $ | 21,908 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period |  | $ | 25,985 |  |  | $ | 24,454 |  |  | $ | 22,669 |
Actual return on plan assets |  |  | 616 |  |  |  | 2,337 |  |  |  | 2,544 |
Employer contribution |  |  | -- |  |  |  | -- |  |  |  | -- |
Expenses paid |  |  | (73 | ) |  |  | (69 | ) |  |  | (71 | )
Benefits paid |  |  | (778 | ) |  |  | (737 | ) |  |  | (688 | )
Fair value of plan assets at end of period |  | $ | 25,750 |  |  | $ | 25,985 |  |  | $ | 24,454 |
Funded Status |  | $ | 3,669 |  |  | $ | 2,518 |  |  | $ | 2,546 |
Amounts recognized in statement of financial position: |  |  |  |  |  |  |  |  |  |  |  |
Non-current assets |  | $ | 3,669 |  |  | $ | 2,518 |  |  | $ | 2,546 |
Non-current liabilities |  |  | -- |  |  |  | -- |  |  |  | -- |
Net amount recognized |  | $ | 3,669 |  |  | $ | 2,518 |  |  | $ | 2,546 |
Weighted average assumptions used: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 2.90 | % |  |  | 2.50 | % |  |  | 3.20 | %
Rate of compensation increases |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Schedule of Future Benefit Payments | The following benefit payments are expected to be paid in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter:
Fiscal Year |  |  | Other Benefits |
2022 |  |  | $ | 939 |
2023 |  |  |  | 1,029 |
2024 |  |  |  | 1,105 |
2025 |  |  |  | 1,161 |
2026 |  |  |  | 1,197 |
2027-2031 |  |  | $ | 6,249 |
Schedule of Weighted Average Asset Allocations | The plan’s assets measured at fair value on a recurring basis consisted of the following as of December 31, 2021:
Details |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Investments in commingled funds |  | $ | -- |  |  | $ | 25,750 |  |  | $ | -- |
Total plan assets at fair value |  | $ | -- |  |  | $ | 25,750 |  |  | $ | -- |
The plan’s assets measured at fair value on a recurring basis consisted of the following as of December 31, 2020:
Details |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Investments in mutual funds |  | $ | -- |  |  | $ | 25,985 |  |  | $ | -- |
Total plan assets at fair value |  | $ | -- |  |  | $ | 25,985 |  |  | $ | --
Schedule of Assets Measured at Fair Value on a Recurring Basis | TSNB’s pension plan weighted average asset allocations on December 31, 2021, by asset category are as follows:
Asset Category |  | December 31, 2021 |  |  | Target allocation 2022 |
Equity securities |  |  | 10 | % |  |  | 10 | %
Debt securities |  |  | 90 | % |  |  | 90 | %
Total |  |  | 100 | % |  |  | 100 | %

X
- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAccumulatedAndProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |